Neptune Beach |
Code of Ordinances |
Part II. CODE OF ORDINANCES |
Chapter 21. TAXATION |
Article II. LOCAL BUSINESS TAX RECEIPTS |
§ 21-31. City manager to fill out, sign receipts; display at place of business.
The city manager shall fill out and sign each receipt before issuing the same to the person paying him the necessary amount therefore. The city manager shall make a duplicate of each receipt issued. The person obtaining the receipt shall keep the same displayed conspicuously at the place of business in such a manner as to be open to the view of the public and subject to the inspection of all duly authorized officers of the city. Upon failure to do so he shall be subject to the payment of another business tax for engaging in or managing the business for which the receipt was obtained.
(Ord. No. 2006-15, § I, 8-7-06)